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小五 LV17
发表于 5-3-2014 14:12:40
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本帖最后由 小五 于 5-3-2014 14:14 编辑
孩子必须是公民。原文是: Who can claim You can claim WMCR in the Year of Assessment 2014
if you meet all the following conditions in year 2013:
1. You are a working mother who is married, divorced or widowed.
2. You have earned income. Earned income = Taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses
3. You have a child who is Singapore citizen as at 31 Dec 2013* and have satisfied all conditions under Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR).
WMCR Amount
1st 15% of mother's earned income
2nd 20% of mother's earned income
3rd 25% of mother's earned income
4th 25% of mother's earned income
5th and beyond 25% of mother's earned income
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